TMI BlogREGISTRATIONX X X X Extracts X X X X X X X X Extracts X X X X ..... l provisions contained in rule 9 of the Central Excise Rules, 2002 govern the scheme of registration. This rule is reproduced below: Registration - (1) Every person, who produces, manufactures, carries on trade, holds private store-room or warehouse or otherwise uses excisable goods, shall get registered;' Provided that a registration obtained under rule 174 of the Central Excise Rules, 1944 or rule 9 of the Central Excise (No.2) Rules, 2001 shall be deemed to be as valid as the registration made under this sub-rule for the purpose of these rules. (2) The Board may by notification and subject to such conditions or limitations as may be specified in such notification, specify person or class of persons who may not require such registration. (3) The registration under sub-rule (1) shall be subject to such conditions, safeguards and procedure as may be specified by notification by the Board. 3. Persons Requiring Registration: 3.1 In accordance with Rule 9 of the said Rules the following category of persons are required to register with jurisdictional Central Excise Officer in the Divisional Office having jurisdiction over his place of business/factory: (i) Every ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (N.T.), dated 26-6-2001 as amended has exempted specified categories of persons /premises from obtaining registration. The exemption applies to the following: (i) Person who manufacture the excisable goods, which are chargeable to nil rate of excise duty or are fully exempt from duty by a notification. (ii) SSI manufacturers having annual turn over below the specified exemption limit. However, such units will be required to give a declaration in Annexure-4 (see Part-7) once the value of their clearances reaches the specified limit which is Rs. 40 Lakhs presently. (iii) In respect of ready-made garments, the job-worker need not get registered if the principal manufacturer undertakes to discharge the duty liability. (iv) Persons manufacturing excisable goods by following the warehousing procedure under the Customs Act, 1962 subject to the following conditions:- (a) The said excisable goods and any intermediary or by-products including the waste and refuse arising during the process of manufacture of the said goods under the Customs Bond are either destroyed or exported out of the country to the satisfaction of the Assistant Commissioner of Customs or the Deputy Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued under the signature of the Divisional Officer, i.e. Deputy/Assistant Commissioner. (iv) Registration Process would be carried out on computer through system called System for Allotment of Central Excise Registration (SACER) ( by feeding the d493/59/99-CX.6 into Central Server accessing http./ /sermon.nic.in/sacer.html which shall automatically generate 15-digit PAN based Registration Number or a Temporary Registration Number in case registrant does not have PAN. (v) Registration of EOUs which have inter-linkage with domestic economy through procurement and/or sale of goods will be done on identical pattern as in case of other Central Excise assesses with few changes. This has been introduced with effect from 1-10-2002 vide Notification No. 31 /2002-C.E. (N.T.), dated 17-9-2002, which amends Notification No. 36/2001-C.E. (N.T.), dated 26-6-2001. Other EOUs which have no inter-linkage with the domestic tariff area shall continue to be treated as deemed registered and need not obtain the 15 digit PAN-based Registration Number. (vi) In the Port Towns, the EOU units located therein are administratively under the charge of the officers of Customs vide Board's Circular No. 72 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the details of the Registrant have been added to relevant field. (vi) The name of the Registrant/authorized Person figures in Declaration annexed to the Application Form. In case of any change it would be necessary to obtain another Declaration reflecting change and effective date. (vii) Changes have been made in the format for Grant of acknowledgement of the Application, which is to be given in event, the Registration Certificate is not delivered on the spot at time of the receipt of the Application Form. (viii) Separate Document Locator Code has been Dispensed with since - new Registration process envisages on the spot grant m Registration Number which will operate as the reference number. 5.3 Components of 15 digit based Registration Number (i) The PAN based Registration Number is Alphanumeric. The part is the 10-Character (alphanumeric) Permanent Account Number (PAN) issued by Income Tax authorities to the person (includes a legal person) to whom the Registration No. is allotted. (ii) The second part comprises of a fixed 2-Character alpha- indicating the category of the Registrant, which will be as follows: (1) Central Excise manufacturers: XM (Including regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer (Inspector) shall scrutinize the same and if found in order, it shall be fed in the Divisional Office into the SACER by accessing the website http://sermon.nic.in/sacer.html. In this regard, the Directorate of Systems has circulated a manual on SACER, a soft copy of which is also available on the site itself, which will detail the fields and explain how these are to be completed. (iii) In case the Application is not found in order or is incomplete, the nominated Officer will advise the Registrant of the deficiencies and ensure its completion before it is sent for being entered into SACER. Suitable entry will be made of the action taken in the record to be maintained for the purpose. (iv) On completion of the data entry, the system would Automatically generate a Registration Certificate bearing the 15 digit Registration Number, which will be delivered to the assessee on the spot. As seen, normal time taken to complete the data entry of a application for Registration is 30 minutes and it would be possible to hand over the Registration Certificate immediately upon completion of the data entry. (v) In the event the Registrant is not in possession of the PAN and has applie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade and industry Associations in the Commissionerate headquarters where these may be processed by a special cell. Finally. The verification of the premises was not required to be conducted at this juncture for grant of Registration. Vide Circular No. 760/76/2003-CX dated 3.11.2003, new Central Excise Registration procedure for manufactures of hand rolled cheroot of tobacco under sub-Heading No.2402.00 of Central Excise Tariff Act, 1985 has been provided. The applications for Registration of the members can be collected by the Associations and handed over at the Divisional headquarters where the Registration would be issued. As a measure of trade facilitation, a simpler application form exclusively for hand rolled cheroot of tobacco manufacturers has been notified vide notification No. 81/2003-Central Excise (N.T.) dated 3rd November 2003. In comparison to the existing Registration application Form, this format seeks information of paramount importance only from the registrant. The Registration Form-1B, as notified now, shall be used for the new registrants in the manufacture of hand rolled cheroots of tobacco only. In these categories, those who are already registered need no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any deviations or variations are noticed during the Verification, the same should be got corrected. Any major discrepancy, such as fake address, non -existence of any Factory etc. shall be reported in writing to the Divisional Officer within 3 working days and action shall be initiated by the Divisional Officer to revoke the Registration after providing reasonable opportunity to the Registrant to explain his case . (iii) EOUs are also granted a customs private bonded warehouse licence Accordingly, the concerned Officer must at the stage of grant of his licence also carry out the verification required from the point of view of Central Excise Registration, if required, so as to avoid repeat vise to the unit. Hence, it is envisaged that in case of EOUs, there would be no necessity of post facto verification. (iv) If the EOU is exempt from obtaining the Customs private Bonded warehouse licence but requires Central Excise Registration then p verification may be done as envisaged in (i) above. 5.8 Records (i) Divisional Office or the Office of the Deputy/Assistant Commissioner of Customs, as the case may be, shall maintain a suitable record of the action taken on receipt of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration Certificate bearing the earlier allotted 15 digit PAN based Registration Number will be issued to the assessee after surrender of the earlier issued Registration Certificate. The procedure followed would be the same as in place for issue of fresh Registration Certificate except that no verification is necessary in case there is no change in address or premise. 6. Conditions, safeguards and procedures for registration: The Central Board of Excise Customs has specified certain conditions, safeguards and procedures for registration of a person by Notification under Central Excise Rule 9 in specified cases: (1) Application for registration: Every person specified under sub-rule (1) of Rule 9, unless exempted from doing so by the Board under sub-rule (2) of rule 9, shall get himself registered with the [ Deputy or Assistant Commissioner of Central Excise] by applying in the form specified in Annexure 1 and Annexure 1A as given in Part-7; (2) Registration of different premises of the same registered person: If the person has more than one premises requiring registration, separate registration certificate shall be obtained for each of such premises. [ that if su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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